§ 115C-512. Expansion of existing supplemental school tax area pursuant to merger of school administrative units in certain counties.
§ 115C‑512. Expansion of existing supplemental school tax area pursuant to merger of schooladministrative units in certain counties.
(a) This section applies to:
(1) Counties that have three school administrative units locatedentirely within the county, only one of which units has a supplemental schooltax in effect that is levied exclusively by the elected school board of theadministrative unit.
(2) Counties that have three school administrative units, two ofwhich are entirely within the county and one of which is located in more thanone county.
(b) If a school administrative unit in a county to which thissection applies merges with another school administrative unit in the county,and one of the merging units has previously voted a supplemental school taxthat is in effect prior to and at the time of the merger, then the geographicarea subject to the supplemental school tax in effect prior to the merger shallbe expanded to include the entire geographic area encompassed by the new schooladministrative unit resulting from the merger. The levy and collection of andthe expenditure of revenues from the tax shall be expanded as herein providedwithout approval of the voters of the geographic area directly affected by themerger, and shall be used for purposes provided in G.S. 115C‑501(a).
(b1) If legislation is enacted providing for the merger of twoschool administrative units located entirely within a county described insubdivision (a)(2), and one of the merging units has previously voted asupplemental school tax that is in effect, then from July 1, 1991, and for twoyears following the effective date of the merger, the board of commissioners ofthe county in which the units are located may create a special tax districtpursuant to this Article consisting of one of the merging units and may levy asupplemental school tax in that district at a rate that is different from therate levied in the remainder of the merged unit. The tax levied in the specialdistrict may be levied without approval of the voters of the district but maynot exceed the amount of the supplemental school tax previously voted in one ofthe merged units. The supplemental school tax levied pursuant to thissubsection may be used for any purpose for which a board of education may budgetfunds under Article 31 of Chapter 115C of the General Statutes.
(c) Notwithstanding levying authority in existence prior to themerger, the board of county commissioners shall, upon merger of theadministrative units, have the exclusive authority to levy the supplemental taxexpanded in accordance with this section, provided that the tax shall be leviedat a rate not to exceed the rate of the supplemental school tax in effect priorto the merger of the school administrative units. (1989, c. 768, s. 1; 1991, c. 325, s. 1.)